Columbus, OH – On Thursday, The Buckeye Institute filed an amicus brief in Ohio v. Yellen with the U.S. Supreme Court. In its brief, Buckeye called on the court to grant review of the U.S. Court of Appeals for the Sixth Circuit’s ruling and the constitutionality of the Biden Administration’s tax mandate included in the American Rescue Plan Act (ARPA), which prohibited states from directly or indirectly using ARPA funds to offset a reduction in taxes.

“In passing the American Rescue Plan Act, Congressional Democrats and the Biden Administration attempted the most sweeping usurpation of state policymaking in U.S. history,” said Robert Alt, president and chief executive officer of The Buckeye Institute. “As The Buckeye Institute has argued throughout this case, the federal tax mandate is ambiguous and therefore unenforceable and must be overturned. It is well past time for the court to provide states with ‘the certainty of law’ that they desperately need in this matter.”

This filing marks the fourth amicus brief The Buckeye Institute has submitted in Ohio v. Yellen, and the seventh time Buckeye has challenged this federal tax mandate in court, arguing that the treasury secretary cannot fix Congress’s error through regulatory action.

Other related briefs The Buckeye Institute has filed in these cases are:

• April 9, 2021, amicus brief in Ohio v. Yellen
• April 23, 2021, amicus brief in Arizona v. Yellen
• April 30, 2021, amicus brief in West Virginia v. Yellen
• May 21, 2021, amicus brief in Ohio v. Yellen
• October 19, 2021, amicus brief in Ohio v. Yellen
• October 31, 2022, amicus brief in Texas v. Yellen

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UPDATE: On June 12, 2023, the U.S. Supreme denied cert in the case.